PDF-US Withholding Tax: Practical Implications of QI and FATCA (Global Financial Markets)

The Benefits of Reading Books. Crystal Gronau & Marlene Zobayan. Rutlen Associates LLC. California Payroll Conference. September 11 and 12, 2014. 1. Disclaimer. This presentation contains general information only and the respective speakers and their represented firm are not, by means of this presentation, rendering accounting, business, financial, investment, legal, tax, or other professional advice or services. This presentation is not a substitute for such professional advice or services, nor should it be used as a basis for any decision or action that may affect your business. Before making any decision or taking any action that may affect your business, you should consult a qualified professional advisor. The respective speakers and firm shall not be responsible for any loss sustained by any person who relies on this presentation. . . Matthijs Alink. Senior Advisor OECD/CTPA/GR. . Conference on Taxing Micro and Small Businesses. Manila, Philippines, 2 – 5 March 2010. Withholding and Micro and Small Businesses . Principles of taxation. Arthur Cockfield. Queen’s University Faculty of Law. art.cockfield@queensu.ca. Pathways to Privacy. University of Toronto, March 19, 2014. Overview of Talk. Why care about taxpayer privacy. What is FATCA and the proposed Canada-United States intergovernmental agreement (IGA). Payroll – Anita Gurule. OPAA – Lisa Silbernagel. FA&A – Rae Lee Aguilar. Vendor Maintenance – Mary Page. Paying NRA’s and Foreign Businesses. “W8’s and Heartbreaks”. Presentation - Outline. Bureau Of Internal revenue. REVENUE REGION 19, DAVAO CITY. Susan D. Tusoy, CPA, MPS. Asst. Chief, Assessment Division. Upon Registration. Use Form 1901 for self-employed. Job Orders. Use Form 1902 for Employed. Withholding & Reporting for . Business . Travelers. Richard Green. October 6, 2016. 1. Multi-jurisdictional withholding . A. perfect . storm. Corporate, payroll tax compliance . Difficulty . in controlling . Cash or Check. Given to employee on payday. Constructive Payment. Date when wages are made available to the employee. Wages are available without substantial limitation or restriction. Mailed checks are . Borrowers . Spenders. Households. Business firms. Governments. Foreigners. FinancialMarkets. Indirect Finance. Direct Finance. Funds. Funds. Funds. Financial Intermediaries. Lenders. Savers. Households. (29 C.F.R. . §§. 4.6(i) & 4.187). SCA and CWHSSA provide for withholding of contract funds to satisfy alleged wage underpayments pending resolution of a wage dispute. . 41 U.S.C. § 352(a); 40 U.S.C. § 3702(d).. The Case Against Global Standardization. Katharina Pistor. Columbia Law School. Outline. Points of departure. The Structure of Financial Markets. Implications for Regulating Global Finance. The Case for Flexible Coordination of Regulatory Diversity. Poland – new Government, key changes . in the media and officially available analysis. www.citihandlowy.pl. Bank Handlowy w Warszawie S.A. . How to determine customer status when filling out a FATCA certification. TIN Certification and Backup Withholding Information Under penalties of perjury, I certify that (1) The number shown on this form is my correct taxpayer identification number (or I am waiting for a nu A GUIDE TO THE U.S. . FATCA . RULES. Introduction to FATCA. Background of Enforcement. Foreign Financial Institutions. The . FFI. Agreement. Withholding – . the “Hammer. ”. Timing of Implementation. The Benefits of Reading Books